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85-601: States and provinces across the United States and Canada each have their own local competitions from which the winning high school team earns the privilege of representing their state/province at the NCF-Envirothon competition, held each summer in a different U.S. state or Canadian province. In areas with a considerable number of teams, subdivisions such as county, regional, or district competitions are also held. Teams must win these intermediary competitions in order to move on to

170-456: A federal court decision in 2018. The origins of 501(c)(4) organizations date back to the Revenue Act of 1913 , which created a new group of tax-exempt organizations dedicated to social welfare in a precursor to what is now Internal Revenue Code Section 501(c)(4). The Protecting Americans from Tax Hikes Act of 2015 introduced a new requirement on 501(c)(4) organizations. Within 60 days of

255-513: A 501(c)(5) organization, that expressly advocates for the election or defeat of a particular political candidate and spends more than $ 250 during a calendar year must disclose the name of each person who contributed more than $ 200 during the calendar year to the Federal Election Commission . The Federal Election Commission is required to enforce this provision based on a federal court decision in 2018. A 501(c)(6) organization

340-419: A 501(c)(6) organization to raise and distribute over $ 250 million during the 2012 election campaigns without disclosing its donors. The group's existence was not publicly known until nearly a year after the election. A business's membership dues paid to a 501(c)(6) organization are generally an ordinary and necessary business expense. The membership dues are tax-deductible in full unless a substantial part of

425-414: A club of individuals, and no individual may derive profit from the organization's net earnings. Examples include college alumni associations ; college fraternities or college sororities operating chapter houses for students; country clubs ; amateur sport clubs ; supper clubs that provide a meeting place, library, and dining room for members; hobby clubs ; and garden clubs . A substantial amount of

510-608: A copy of the Leica design, Japan's first 35 mm focal-plane-shutter camera, was developed in prototype form. In 1940 Canon developed Japan's first indirect X-ray camera. Canon introduced a field zoom lens for television broadcasting in 1958, and in 1959 introduced the Reflex Zoom 8 and the Canonflex . In 1961, Canon introduced the Rangefinder camera, Canon 7 , and 50mm 1:0.95 lens in

595-626: A hard coat. In 1996, Canon introduced a pocket-sized digital camera with the Advanced Photo System , named ELPH in America and IXUS in Europe. Canon entered the digital video camcorder market in 1997. In 2004, Canon introduced the XEED SX50 LCD projector. Canon introduced its first high-definition camcorder in 2005. In November 2009, Canon made a €730 million (US$ 1.1 billion) all-cash offer for

680-747: A primary benefactor of this organization type, dating to the 19th century. According to the Internal Revenue Service, a 501(c)(5) organization has a duty of providing service to its members first. The organization's benefits may not inure to a specific member, but the rules for inurement vary among the three different types of organizations under this segment. A 501(c)(5) organization can make unlimited corporate, individual, or union contributions. A labor organization may pay benefits to its members because paying benefits improves all members' shared working conditions. An agricultural organization can provide financial assistance to its members in order to improve

765-417: A public charity's activities can go to lobbying, charities may register for a 501(h) election allowing them to lawfully conduct lobbying activities as long as their financial expenditure does not exceed a specified amount. 501(c)(3) organizations risk loss of tax exempt status if any of these rules are violated. A 501(c)(3) organization is allowed to conduct some or all of its charitable activities outside

850-490: A range of wireless presenters, from advanced green laser presenters with back-lit screen display to basic red laser presentation clickers. Canon is developing a prototype virtual reality headset (Canon VR). The headset offers a wider viewing angle (120°) than other VR devices but requires handles rather than a head strap. The headset is not yet available on the market. As of 2020, Canon produces and sells high-end AR ( augmented reality ) headsets for enterprise users. Canon

935-511: A single interface; therefore the company will operate as a separate entity. On 10 February 2015, Canon announced that it had intentions to buy Swedish Security Camera maker Axis Communications for US$ 2.83 billion. On 23 February 2015, Axis Communications reacted to this news and confirmed that it had received a purchase proposal from Canon. The purchase was effectively completed in April 2015. On 24 April 2015, Canon Europe announced it had acquired

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1020-611: A special bayonet mount. In 1964 Canon introduced the 'Canola 130', the first Japanese made 10-key calculator , a substantial improvement on the design of the British Bell Punch company, which introduced the first fully electronic calculator two years earlier with the Sumlock Anita Mark 8 unit. In 1965 Canon introduced the Canon Pellix , a single lens reflex (SLR) camera with a semi-transparent stationary mirror which enabled

1105-446: A specific type of business is also not typically qualifying, as that would usually be more of a commercial enterprise. For example, the service of managing health insurance plans for its member businesses is often a commercial enterprise if it is not substantially related to improving the business conditions for specific lines of businesses. An association that promotes the common interests of certain hobbyists would not qualify because

1190-463: A substantial number of these activities, then only the amount of dues or contributions that can be attributed to other activities may be deductible as a business expense. The organization must provide a notice to its members containing a reasonable estimate of the amount related to lobbying and political campaign expenditures, or else it is subject to a proxy tax on its lobbying and political campaign expenditures. It must also state that contributions to

1275-590: A whole, however, the organization will generally qualify if it also performs other services for its members. Much like 501(c)(4) and 501(c)(5) organizations, 501(c)(6) organizations may also perform some political activities. 501(c)(6) organizations are allowed to attempt to influence legislation that is related to the common business interests of its members. A 501(c)(6) organization may receive unlimited contributions from corporations, individuals, and labor unions. The names and addresses of contributors are not required to be made available for public inspection, with

1360-612: A wide range of flatbed scanners , film scanners and document scanners for home and business use, including the Canon CanoScan 8800F . Some of its scanners employ LED inDirect Exposure (LiDE) technology, such that USB port is sufficient to power the scanner, and no additional power is required. Current printers use the proprietary BJNP protocol (USB over IP port 8611). Canon produced a range of calculators in various applications, including handheld calculators, desktop calculators, printing calculators and scientific calculators. One model

1445-532: Is a Japanese multinational corporation headquartered in Ōta , Tokyo , specializing in optical, imaging, and industrial products, such as lenses , cameras , medical equipment, scanners , printers , and semiconductor manufacturing equipment. Canon has a primary listing on the Tokyo Stock Exchange and is a constituent of the TOPIX Core 30 and Nikkei 225 indexes. It used to have a secondary listing on

1530-553: Is a business league, a chamber of commerce like the U.S. Chamber of Commerce , a real estate board, a board of trade, a professional football league or an organization like the Edison Electric Institute and the Security Industry Association , that are not organized for profit and no part of the net earnings goes to the benefit of any private shareholder or individual. A business league may qualify if it

1615-643: Is a social welfare organization, such as a civic organization or a neighborhood association . An organization is considered by the IRS to be operated exclusively for the promotion of social welfare if it is primarily engaged in promoting the common good and general welfare of the people of the community. Net earnings must be exclusively used for charitable, educational, or recreational purposes. According to The Washington Post , 501(c)(4) organizations: ...are allowed to participate in politics, so long as politics do not become their primary focus. What that means in practice

1700-442: Is an association of persons having a common business interest, whose purpose is to promote the common business interest and whose activities improve business conditions rather than actually conduct the business itself. Members of the organization must be of the same trade, business, occupation, or profession in order to qualify. A local chamber of commerce or board of trade could qualify for similar reasons except that they may promote

1785-437: Is currently referred to as the "NCF-Envirothon." Hosts and top-five competition place winners from past North American Envirothon competitions: 501(c) organization A 501(c) organization is a nonprofit organization in the federal law of the United States according to Internal Revenue Code (26 U.S.C. § 501(c)). Such organizations are exempt from some federal income taxes . Sections 503 through 505 set out

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1870-402: Is not required to send the notification if the organization was formed on or before July 8, 2016, and it either applied for a determination letter using Form 1024 or filed a Form 990 between December 19, 2015, and July 8, 2016. As of January 2018, the application for recognition of exemption as a 501(c)(4) organization is a new form, Form 1024-A, rather than Form 1024. Between 2010 and 2017,

1955-495: Is one of the world's top producers of semiconductor and display manufacturing equipment. Its subsidiary Canon Tokki dominates the market of material deposition equipment, and instruments for manufacturing OLED displays. Canon is also the leading manufacturer of display photolithography equipment and one of the top 3 in the semiconductor lithography machine market. Once a leader of semiconductor lithography along with Nikon , it has been dwarfed by ASML , and as of 2017 its share in

2040-612: Is organized and operated exclusively for those purposes. There are also supporting organizations—often referred to in shorthand form as "Friends of" organizations. 26 U.S.C.   § 170 , provides a deduction, for federal income tax purposes, for some donors who make charitable contributions to most types of 501(c)(3) organizations, among others. The IRS explains that to be tax-exempt, "an organization must be organized and operated exclusively for exempt purposes ... and none of its earnings may inure to any private shareholder or individual." Private inurement means that

2125-562: Is related to its purpose. A 501(c)(4) organization may directly or indirectly support or oppose a candidate for public office as long as such activities are not a substantial amount of its activities. A 501(c)(4) organization that lobbies must register with the Clerk of the House if it lobbies members of the House or their staff. Likewise, a 501(c)(4) organization must register with the Secretary of

2210-402: Is related to the common union interests of its members. 501(c)(5) organizations can receive unlimited contributions from corporations, individuals, and labor unions. The names and addresses of contributors are not required to be made available for public inspection. All other information, including the amount of contributions, the description of noncash contributions, and any other information,

2295-418: Is required to be made available for public inspection unless it clearly identifies the contributor. A union membership dues paid to a 501(c)(5) organization are generally an ordinary and necessary business expense. The membership dues are tax-deductible in full unless a substantial part of the 501(c)(5) organization's activities consists of political activity, in which case a tax deduction is allowed only for

2380-811: Is sponsored by the National Conservation Foundation , the National Association of Conservation Districts , the United States Forest Service , and the Natural Resources Conservation Service . Individual teams are often sponsored by school clubs or classes, local businesses and governments, or 4H and other such non-scholastic organizations. Competition participants are generally teams of five students with one to two team advisers. Home-schoolers can also take part as their own team. States and provinces across

2465-524: Is that they must spend less than 50 percent of their money on politics. So long as they don't run afoul of that threshold, the groups can influence elections, which they typically do through advertising. 501(c)(4)s are similar to 501(c)(5)s and 501(c)(6)s in that the organizations may inform the public on controversial subjects and attempt to influence legislation relevant to its program. Unlike 501(c)(3) organizations, they may also participate in political campaigns and elections, as long as their primary activity

2550-591: Is the promotion of social welfare and related to the organization's purpose. The income tax exemption for 501(c)(4) organizations applies to most of their operations, but income spent on political activities—generally the advocacy of a particular candidate in an election—is taxable. An "action" organization generally qualifies as a 501(c)(4) organization. An "action" organization is one whose activities substantially include, or are exclusively, direct or grassroots lobbying related to advocacy for or against legislation or proposing, supporting, or opposing legislation that

2635-788: The New York Stock Exchange . The company was originally named Seikikōgaku kenkyūsho ( Japanese : 精機光学研究所 , lit.   'Precision Optical Laboratory'). In 1934, it produced the Kwanon , a prototype for Japan's first-ever 35 mm camera with a focal-plane-based shutter. In 1947, the company name was changed to Canon Camera Co., Inc. , shortened to Canon Inc. in 1969. The name Canon comes from Buddhist bodhisattva Kannon ( Japanese : 観音 , lit.   ' Guanyin '), previously transliterated as Kuanyin, Kwannon, or Kwanon in English. The origins of Canon date back to

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2720-439: The 1914 Clayton Antitrust Act or the 1914 Federal Trade Commission Act . IRC 501(c)(6) amendment was enacted in 1966 to ensure that a professional football league's exemption would not be jeopardized because it administered a players' pension fund. Additionally, a professional sports league's exemption is not to be jeopardized because its primary source of revenue is the sale of television broadcasting rights to its games because

2805-436: The 2012 election season. Every organization, including a 501(c)(4) organization, that expressly advocates for the election or defeat of a particular political candidate and spends more than $ 250 during a calendar year must disclose the name of each person who contributed more than $ 200 during the calendar year to the Federal Election Commission . The Federal Election Commission is required to enforce this provision based on

2890-574: The 270EX II, 320EX, 430EX II, 430EX III-RT, 470EX-AI, 580EX, 580EX II, 600EX-RT, 600EXII-RT, EL-1, and EL-5 Speedlites. Canon also produces macro flash units, including the Macro Twin Lite and the Macro Ring Lite. Canon designs and manufactures CMOS image sensors in-house for its imaging products and it has three dedicated fabs in Japan . In 2016, Canon, the fifth-largest image sensor manufacturer in

2975-457: The 501(c)(6) organization's activities consists of political activity, in which case a tax deduction is allowed only for the portion of membership dues that are for other activities. Every organization, including a 501(c)(6) organization, that expressly advocates for the election or defeat of a particular political candidate and spends more than $ 250 during a calendar year must disclose the name of each person who contributed more than $ 200 during

3060-506: The 501(c)(7) organization's activities must be related to social and recreational activities for its members. No more than 35 percent of its gross receipts may derive from non-members, and no more than 15 percent of its gross receipts is permitted to come from use of its facilities or services by the general public. An organization that exceeds these limits may lose its 501(c)(7) status. Canon (company) Canon Inc. ( Japanese : キヤノン株式会社 ; Hepburn : Kyanon kabushiki gaisha )

3145-477: The 990 form. 501(c)(3) tax-exemptions apply to entities that are organized and operated exclusively for religious , charitable , scientific , literary , or educational purposes; or for testing for public safety, to foster national or international amateur sports competition, or for the prevention of cruelty to children or animals . The 501(c)(3) exemption also applies for any unincorporated community chest , fund, cooperating association , or foundation that

3230-683: The Canon LBP-SX engine. Later models used the Canon LBP-LX, LBP-EX, LBP-PX engines and many other Canon print engines. Following Canon's acquisition of the Dutch digital printing manufacturer Océ in 2010, Canon continued to develop and manufacture printing systems, initially under the Océ brand name. On 1.1.2020 the company Océ was officially renamed Canon Production Printing . Canon has been sued over intentionally designing all-in-one printers that cannot scan when

3315-542: The Dutch printer maker Océ . Canon had acquired majority ownership of Océ by March 2010, and completed the acquisition of 100% of shares in Océ by the end of 2011. In 2010, Canon acquired Tereck Office Solutions, Inc. On 16 March 2010, Canon announced that it was seeking to acquire a new .canon generic top-level domain , acquiring it in February 2015 and using it for the first time on its global website in May 2016. In

3400-551: The Environmental Olympics, later renamed Enviro-Olympics, to encourage interest in environmental issues through hands-on competition. Expanding rapidly to include forty conservation districts by 1987, it gained attention from other states, and in 1988, the program became the National Envirothon, with participation from Pennsylvania, Massachusetts, and Ohio. In 1992 Nova Scotia became the first Canadian province to join

3485-510: The Far West. Each field test dealing with one of five competition topics requires both theoretical understandings and hand-on skills such as identification and chemical testing. Each topic also has a degree of relatedness to one another, which is sometimes considered in theoretical-based test questions. Source: Source: In 1979 the Pennsylvania Soil and Water Conservation Districts set up

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3570-453: The Form 990-EZ or Form 990-PF) must be available for public inspection and photocopying at the offices of the exempt organization, through a written request and payment for photocopies by mail from the exempt organization, or through a direct Form 4506-A "Request for Public Inspection or Copy or Political Organization IRS Form" request to the IRS of for the past three tax years. Form 4506-A also allows

3655-1006: The IRS Publication 557, in the Organization Reference Chart section, the following is an exact list of 501(c) organization types (29 in total) and their corresponding descriptions. Under Section 511, a 501(c) organization is subject to tax on its " unrelated business income ", whether or not the organization actually makes a profit, but not including selling donated merchandise or other business or trade carried on by volunteers, or certain bingo games. Disposal of donated goods valued over $ 2,500, or acceptance of goods worth over $ 5,000 may also trigger special filing and record-keeping requirements. Tax exemption does not excuse an organization from maintaining proper records and filing any required annual or special-purpose tax returns , e.g., 26 U.S.C.   § 6033 and 26 U.S.C.   § 6050L . Prior to 2008, an annual return

3740-423: The Internal Revenue Service does not consider hobbies to be activities conducted as businesses. An organization whose primary activity is advertising the products or services of its members does not qualify because the organization is performing a service for its members rather than promoting common interests. If an organization's primary activity is advertising the products or services of its members' industry as

3825-483: The London-based family photo sharing startup Lifecake. In November 2015, in an effort to avoid the selling of gray-market camera gear, Canon USA filed litigation against a number of camera gear retailers. Retailers include Get It Digital, All New Shop and F&E Trading. In March 2016, Canon acquired Toshiba Medical Systems Corporation for US$ 5.9 billion. On 28 March 2017, Canon Europe announced it had acquired

3910-960: The London-based printing startup Kite. On 2 April 2019, Canon introduces two new UHDgc 2/3-inch Portable Zoom Lenses designed For 4K UHD Broadcast Cameras. In July 2020, Canon recorded its first ever quarterly loss due to the COVID-19 pandemic. In September 2020, Fujitsu announced that it would provide Canon with a Fujitsu Supercomputer PRIMEHPC FX1000 unit, to assist with its no-prototype development manufacturing initiative. In December 2020, Canon concluded its photographic-equipment print-ad series named "Wildlife as Canon Sees It". This series of ads began in 1981 in National Geographic magazine. In October 2023, Canon introduced its new nanoimprint lithography manufacturing systems, which it claims are simpler and more affordable than ASML 's extreme ultraviolet lithography systems. The system prints

3995-590: The RC-701. The RC series was followed by the PowerShot and Digital IXUS series of digital cameras. Canon also developed the EOS series of digital single-lens reflex cameras (DSLR) which includes high-end professional models. Due to consumers switching from compact cameras to smartphones , Canon's Q1 2013 operating profit fell 34 percent year-on-year. Canon produces a range of high-output flash units for its DSLR cameras, including

4080-552: The Senate if it lobbies members of the Senate or their staff. In addition, the 501(c)(4) organization must either inform its members the amount it spends on lobbying or pay a proxy tax to the Internal Revenue Service. Lobbying expenses and political expenses are not deductible as business expenses. The use of 501(c)(4), 501(c)(5), and 501(c)(6) organizations has been affected by the 2007 case FEC v. Wisconsin Right to Life, Inc. , in which

4165-548: The Supreme Court struck down the part of the McCain-Feingold Act that prohibited 501(c)(4)s, 501(c)(5)s, and 501(c)(6)s from broadcasting electioneering communications. The Act defined an electioneering communication as a communication that mentions a candidate's name 60 days before a primary or 30 days before a general election. Contributions to 501(c)(4) organizations are not tax-deductible as charitable donations unless

4250-555: The United States and Canada each have their own local competitions from which the winning high school team earns the privilege of representing their state/province at the North American Envirothon Competition, held each summer in a different U.S. state or Canadian province. In regions with a considerable number of teams, competitions on subdivision, county, regional, or district levels are also held. Teams must win these intermediary competitions in order to move on to

4335-404: The United States. Donors' contributions to a 501(c)(3) organization are tax-deductible only if the contribution is for the use of the 501(c)(3) organization, and that the 501(c)(3) organization is not merely serving as an agent or conduit of a foreign charitable organization. Additional procedures are required of 501(c)(3) organizations that are private foundations . A 501(c)(4) organization

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4420-407: The area in which the competition is being held. During the competition, each team must complete five written field tests, each dealing with a different topic. These tests consist of various question types, including identifications and hands-on assessments. Each team must also prepare an oral presentation on the current issue topic, which the team presents to a panel of judges. An important element of

4505-536: The broadcasting of games increases public awareness of the sport. In 2013, Senator Tom Coburn introduced legislation to disallow a tax exemption for the National Football League , the Professional Golfers' Association of America , and other professional sports organizations. Coburn estimated the tax exemption cost $ 100 million, but he said he could not get other members of Congress to support

4590-600: The calendar year to the Federal Election Commission . The Federal Election Commission is required to enforce this provision based on a federal court decision in 2018. The predecessor of IRC 501(c)(6) was enacted as part of the Revenue Act of 1913 likely due to a U.S. Chamber of Commerce request for an exemption for nonprofit "civic" and "commercial" organizations, which resulted in IRC 501(c)(4) for nonprofit "civic" organizations and IRC 501(c)(6) for nonprofit "commercially-oriented" organizations. The Revenue Act of 1928 amended

4675-408: The common economic interests of all the commercial enterprises in a given trade or community. In order to qualify for a tax-exemption under section 501(c)(6), the organization must specify that it seeks to promote and improve business condition for a specific type of business. Improving business conditions for all types of businesses is not generally qualifying. Similarly, providing a service for

4760-412: The competition is the understanding that each topic is interrelated, and understanding human effects on the environment and how human activities connect with ecosystem functions. Each test is scored out of 100 points, with the presentation being scored out of 200 points. The team with the highest cumulative total of points at the end of the scoring is the winning team. Recognition is also given to teams with

4845-419: The competition. The competition was sponsored by various state, local, and provincial conservation programs and associations until 1997 when Canon Inc. began its support of the program, with local sponsors still supporting lower level competitions. In 1999 Canon became the title sponsor of the competition between the U.S. states and Canadian provinces, with the competition being renamed the "Canon Envirothon." It

4930-725: The conditions of those engaged in agricultural pursuits generally. Members can benefit in incidental ways from the organization's exempt activities as long as the benefits are available to all persons. The first exemption for labor organizations from corporate income tax was enacted as part of the Payne–Aldrich Tariff Act of 1909 . The Revenue Act of 1913 excluded "labor, agricultural, or horticultural organizations" from income tax liability. Much like 501(c)(4) and 501(c)(6) organizations, 501(c)(5) organizations may also perform some political activities. 501(c)(5) organizations are allowed to attempt to influence legislation that

5015-1073: The desired circuit pattern onto the silicon wafer bypassing photolithography and can produce circuits equivalent to 5  nm scale. Canon's products include cameras (including compact digital camera , video camera , film SLR and digital SLR ), camcorders , lenses , broadcasting equipment and solutions (such as free viewpoint solution), professional displays, projectors , manufacturing equipment (including photolithography equipment such as steppers , scanners ), printers , photocopiers , image scanners , digital microfilm scanners , fax machines , binoculars , microscopes , medical equipment (including diagnostic systems such as ultrasound , X-ray , CT and MRI scanners and ophthalmic equipment ), CCTV solutions, image sensors , calculators , high precision positioning and measurement devices (such as rotary encoders ), custom optical components, handy terminals , mixed reality systems, software, and space satellites . Canon has been manufacturing and distributing digital cameras since 1984, starting with

5100-421: The exception of a 501(c)(6) organization that makes independent expenditures . All other information, including the amount of contributions, the description of non-cash contributions, and any other information, is required to be made available for public inspection unless it clearly identifies the contributor. The U.S. Chamber of Commerce is a large political spender, and Freedom Partners used its status as

5185-410: The exclusively religious activities of any religious order; and religious organizations; and most organizations whose annual gross receipts are less than $ 5,000. Failure to file such timely returns and to make other specific information available to the public also is prohibited. Between 2010 and 2017 the IRS revoked the nonprofit status of more than 760,000 nonprofit organizations for failing to file

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5270-542: The first-ever camera with eye-controlled AF, and the PowerShot 600, its first digital camera. In 1995, Canon introduced the first commercially available SLR lens with internal image stabilization, Canon EF 75-300mm lens f/4-5.6 IS USM. The Canon EOS-RS was the world's fastest AF SLR camera with a continuous shooting speed of 10 frame/s at the time. Based on the EOS-1N, the EOS-1N RS had a fixed, semi-transparent pellicle mirror with

5355-584: The founding of Precision Optical Instruments Laboratory in Japan in 1933 by Takeshi Mitarai , Goro Yoshida  [ jp ] , Saburo Uchida  [ jp ] and Takeo Maeda  [ jp ] . It became the company Precision Optical Instruments, Co., Ltd. in 1937. During its early years, the company did not have any facilities to produce its own optical glass, and its first cameras incorporated Nikkor lenses from Nippon Kogaku K.K. (the later Nikon Corporation ). Between 1933 and 1936, 'The Kwanon',

5440-561: The goddess of the dawn, along with the Canon EOS 650 autofocus SLR camera. Also in 1987, the Canon Foundation was established. In 1988, Canon introduced 'Kyosei philosophy'. The EOS 1 Flagship Professional SLR line was launched in 1989. In the same year the EOS RT, the world's first AF SLR with a fixed, semi-transparent pellicle mirror, was unveiled. In 1992, Canon launched the Canon EOS 5 ,

5525-567: The highest scoring in each of the five categories. The location of the North American competition is determined based on a regional map that separates North America into five general regions: Far West, Mid-West, Southeast, Northeast, and Far North. The host college or university is usually located in a different region than that of the year preceding it. For example, a competition (2013) was held in at Montana State University in Bozeman, Montana in

5610-460: The legislation. A 501(c)(7) organization is a social or recreational club that is organized for pleasure, recreation, and other nonprofitable purposes. Members must share interests and have a common goal directed toward pleasure and recreation, and the organization must provide opportunities for personal contact among members. The organization's facilities and services must be open to its members and their guests only. The organization must be

5695-511: The number of 501(c)(4) organizations dropped from almost 140,000 to fewer than 82,000. In 2017 revocations of 501(c)(4) groups comprised 58% which usually is only 15% of the total nonprofits which have their tax status revoked by the IRS for their failure to file Form 990. A 501(c)(5) organization is a labor organization, an agricultural organization, or a horticultural organization. Labor unions, county fairs, and flower societies are examples of these types of groups. Labor union organizations were

5780-720: The organization are not deductible as charitable contributions during fundraising. A 501(c)(4) organization is not required to disclose their donors publicly, with the exception of organizations that make independent expenditures as of 2018. The former complete lack of disclosure led to extensive use of the 501(c)(4) provisions for organizations that are actively involved in lobbying , and has become controversial. Criticized as " dark money ", spending from these organizations on political advertisements has exceeded spending from Super PACs . Spending by organizations that do not disclose their donors increased from less than $ 5.2   million in 2006 to well over $ 300   million during

5865-400: The organization is either a volunteer fire department or a veterans organization. Dues or contributions to 501(c)(4) organizations may be deductible as a business expense under IRC 162, although amounts paid for intervention or participation in any political campaign, direct lobbying, grass roots lobbying, and contact with certain federal officials are not deductible. If a 501(c)(4) engages in

5950-409: The organization's assets must not unduly benefit a person. Organizations described in section 501(c)(3) are prohibited from conducting political campaign activities to intervene in elections to public office. On the other hand, public charities (but not private foundations) may conduct a limited amount of lobbying to influence legislation. Although the law states that "No substantial part..." of

6035-414: The organization's formation, a 501(c)(4) organization is required to file Form 8976 with the Internal Revenue Service as notification that it is operating as a section 501(c)(4) organization. The Internal Revenue Service will acknowledge receipt of the notification, but the acknowledgment is not a determination that the organization qualifies for section 501(c)(4) tax-exempt status. A 501(c)(4) organization

6120-663: The overall market was less than 5%. Still, Canon maintains a great presence in the i-line stepper market. Canon introduced two MSX home computer models in 1983, the V-10 and the V-20 . Both offered just the minimum range of the MSX standards without any additional features. The V-20 was able to receive shooting data from the T90 Canon camera with the Data Memory Back T90 expansion. Canon also sold

6205-418: The portion of membership dues that are for other activities. Because associations involved in fishing and seafood harvesting were having difficulties qualifying for reduced postal rates, in 1976 Congress established Internal Revenue Code Section 501(5) to define "agriculture" as the art or science of cultivating land, harvesting crops or aquatic resources, or raising livestock. Every organization, including

6290-478: The printer is low on ink. Canon settled the lawsuit in 2023 without admitting guilt. Canon's largest division in terms of revenue is its multifunction copier division. Canon distributes its consumer and home office imageCLASS line though retail outlets and professional-grade imageRUNNER series through subsidiary Canon Solutions America and independent distributors. The professional-grade series ranges from small table tops to large digital presses. Canon manufactures

6375-508: The public inspection or photocopying access to Form 1023 "Application for Recognition of Exemption" or Form 1024, Form 8871 "Political Organization Notice of Section 527 Status", and Form 8872 "Political Organization Report of Contribution and Expenditures". Internet access to many organizations' 990 and some other forms are available through GuideStar . Certain organizations are exempt from filing Form 990, such as churches, their integrated auxiliaries, and conventions or associations of churches;

6460-560: The requirements for obtaining such exemptions. Many states refer to Section 501(c) for definitions of organizations exempt from state taxation as well. 501(c) organizations can receive unlimited contributions from individuals, corporations , and unions . For example, a nonprofit organization may be tax-exempt under section 501(c)(3) if its primary activities are charitable, religious, educational, scientific, literary, testing for public safety, fostering amateur sports competition, or preventing cruelty to children or animals . According to

6545-609: The state/province levels. The NCF-Envirothon is a 501(c)3 Nonprofit organization headquartered in Washington, D.C. The organization also relies heavily on volunteers across North America to advise individual teams from each participating state and province. Governing the program is the National Conservation Foundation (NCF) Executive, along with a NCF-Envirothon Operating Committee which is made up of representatives from participating states and provinces. Envirothon

6630-482: The state/province levels. At the North American Competition, teams that rank first through tenth receive prizes and scholarships of various values. Competition week at the NCF-Envirothon level includes various workshops, field trips, and seminars led by professionals and educators for both the students and their advisors. Most of these outings are linked to the current issue topic and provide information on

6715-455: The statute to include real estate boards. In 1966, professional football leagues were added to the described organizations. The Revenue Act of 1913 related to professional football leagues had both antitrust and tax provisions: The antitrust provision was enacted to permit the merger of the National and American Football Leagues to go forward without fear of an antitrust challenge under either

6800-577: The taking of pictures through the mirror. In 1971, Canon introduced the Canon F-1 , a high-end SLR camera, and the FD lens range . In 1976, Canon launched the Canon AE-1 , the world's first camera with an embedded micro-computer. Canon introduced their Inkjet printer using bubble-jet technology in 1985, one year after Hewlett-Packard. In 1987, Canon introduced their Canon Electro-Optical System (EOS), named after

6885-673: The third quarter of 2012, Canon's global market share in the sale of printers, copiers and multifunction devices was 20.90%. In early 2013, Canon USA moved into a new US$ 500 million headquarters in Melville, New York . In February 2014, Canon announced it would acquire Texas -based Molecular Imprints Inc., a developer of nanoprint lithography systems, for an amount speculated to be around US$ 98 million. On 13 June 2014, Canon announced it had acquired Danish IP Surveillance VMS software company Milestone Systems. Milestone provides open-platform software to allow video management from various vendors in

6970-400: The world, decided to start selling the sensors to other companies. However, it does not plan to sell smartphone image sensors to focus on the niche markets such as industrial and space observation. Although Canon had withdrawn from the so-called ' pixel count race' in the 2000s, it has been on the cutting edge as to the image sensor resolution in recent years. A demo of a 250MP image sensor

7055-858: Was not generally required from an exempt organization accruing less than $ 25,000 in gross income yearly. Since 2008, most organizations whose annual gross receipts are less than $ 50,000 must file an annual information return known as Form 990-N . Form 990-N must be submitted electronically using an authorized IRS e-file provider. Form 990, Form 990-EZ, and Form 990-PF may be filed either by mail or electronically through an authorized e-file provider. Failure to file required returns such as Form 990 (Return of Organization Exempt From Income Tax) may result in fines of up to $ 250,000 per year. Exempt or political organizations, excluding churches or similar religious entities, must make their returns, reports, notices, and exempt applications available for public inspection. The organization's Form 990 (or similar such public record as

7140-485: Was revealed in 2015 and reported to be launched in 2020. In 2018, Canon launched a 120MP image sensor as a part of its latest BtoB offerings. For many years, Canon was the principal maker of the print engines found in industry-standard laser printers. The first models of Apple LaserWriter and the equivalent products made by HP used the Canon LBP-CX engine. The next models (LaserWriter II series, LaserJet II series) used

7225-526: Was the 1964 Canola 130. It had 13 digits, a result of marketing research. The reason for the odd number of figures was based on selling it to the Japanese central bank. Given the low value of the Japanese Yen, 13 digits was a requirement of the banks. The calculator was built by germanium transistors and the display was a light pipe which gave an odd format. Canon produces a range of projectors. Canon offers

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